01684cas a2200241 a 4500 AALejournalIMF002239 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451875669 1018-5941 BD-DhAAL BD-DhAAL Shiells, Clinton. Imperfect Competition and the Design of VAT Regimes : The Case of Energy Trade Between Russia and Ukraine / Clinton Shiells. Washington, D.C. : International Monetary Fund, 2002. 1 online resource (18 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students Under imperfect competition, Russia and Ukraine may choose to deviate from optimal tax considerations which suggest use of a destination-based VAT regime. Oil and gas trade is a major source of Russian tax revenue, which is collected partly through an origin-based VAT on intra-CIS energy trade. The paper shows that Ukraine may try to capture part of the tax revenue if it has monopsony power. It is far from clear whether Ukraine would succeed in shifting the rents through taxation, since this depends on the form of imperfect competition and the curvature of Ukraine's import demand function. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2002/235 Full text available on IMF http://elibrary.imf.org/view/journals/001/2002/235/001.2002.issue-235-en.xml IMF e-Library